SECTION 8. REQUEST FOR

COMMENTS

.01 Comments Requested . The Treasury Department and IRS request written comments on issues relating to § 45J(b) (5) and (e) and the guidance provided in this notice. In particular, the Treasury Department and the IRS request comments to address the following:

(1) Section 45J(b)(5) provides that the unutilized NMCL is allocated to facilities in the order in which a facility is placed in service in an allocation amount up to the facility’s nameplate capacity. The Treasury Department and the IRS intend to issue guidance to provide the proce

dures for a facility that has not previously received a certification from the DOE as an “advanced nuclear facility” under Notice 2013-68 to be allocated unutilized NMCL. Accordingly, the Treasury Department and the IRS invite comments regarding the procedures for allocating the remaining unutilized NMCL.

(2) Section 45J(c)(2) provides that the § 45J credit phases out based on a ratio of the credit determined in § 45J(a) to the reference price defined in § 45(e)(2)(C). The Treasury Department and the IRS invite comments regarding the method for calculating the reference price for the generation of electricity at an advanced nuclear power facility.

.02 How to Submit Comments . All commenters are strongly encouraged to submit comments electronically. Comments should be submitted in writing by May 8, 2023, and should include reference to Notice 2023-24. Comments may be submitted electronically via the Federal eRulemaking Portal at www.regu- lations.gov (type IRS-2023-0008 in the search field on the regulations.gov homepage to find this notice and submit comments). Alternatively, comments may be mailed to: Internal Revenue Service, Attn: CC:PA:LPD:PR (Notice 2023-24), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington D.C. 20044. The Treasury Department and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket on www.regulations.gov .